UNIVABS SLEEPERS PVT. LTD Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Correctness and sustainability of the order passed by the Chhattisgarh Commercial Tax Tribunal (for short, 'the Tribunal'), rejecting the application preferred for reference is put to challenge in these appeals preferred under Section 55(2)(b) of the Chhattisgarh Value Added Tax Act, 2005. As the issue is common and the grounds of challenge raised are also similar, all these matters were taken up together and heard accordingly.

(2.) The facts and figures are referred to as discussed in Tax Case No. 46 of 2018, except where it is separately referred to.

(3.) Applicant is engaged in the manufacture of R.C.C. Sleepers in the factory set up on the land belonging to the Railways, which has been given on the basis of a licence issued by them; as disclosed from a copy of the licence deed produced as Annexure RA/1. In the course of the manufacturing exercise pursued by the Applicant, the Applicant purchases steel, cement and such other consumables from various places and are brought to the factory premises situated on the land belonging to the Railways, where the factory is setup.